Aleksandrovych O. Theoretical Basis and Historical Prerequisites for State Financial Control System Modernization in Ukraine.

The object of study: the formation and development of the state financial control. Objective: To study the theoretical principles and historical background of the formation and implementation in Ukraine of regulatory audit model as the basis of public sector modernization of the state financial control. Methods: categorical and etymological analysis, historical, synchronous and diachronic, structural and functional comparative historical and comparative legal analysis, statistical and structural and systemic methods. Results are as justification content, historical background and features of implementation in Ukraine normative model of public sector audit as the basis of modernization of the state financial control. Novelty: Conceptual provisions which together define the essence of the regulatory model audit of the public sector; improved justification of what constitutes "modernization of the state financial control" and others. Introduced in the activities of the State financial inspection in the Kharkiv region and others. USES: state administration, local government, training and retraining of civil servants, local government officials.